What dates should OKC families put on the calendar before March 15, 2027?
Four dates come before the window opens: LNH applications for the current year (OSDE lists December 1), the SGO registration deadline (December 15), the start of the federal scholarship tax credit (January 1) and the OKDHS child care income change (February 1).
| Date | What happens |
|---|---|
| Dec 1, 2026 | Date OSDE lists for Lindsey Nicole Henry (LNH) scholarship applications for the 2026-27 school year; later applications roll to the next year. OSDE guidance also mentions an August 1 date, so confirm with the LNH office. |
| Dec 15, 2026 | Scholarship granting organizations must file the Oklahoma Tax Commission's updated SGO application to take part in tax year 2027, for both the state program and the federal credit. |
| Dec 31, 2026 | Last day for families already approved for the 2026-27 Parental Choice Tax Credit to submit school changes or tuition adjustments. |
| Jan 1, 2027 | The federal Scholarship Tax Credit (IRC 25F) takes effect. Oklahoma has opted in, and gifts in 2027 are claimed on 2027 federal returns. |
| Feb 1, 2027 | OKDHS child care subsidy entry eligibility moves to 55% of state median income; families renewing can stay eligible up to 70%. |
| Mar 15, 2027 | The 2027-28 Parental Choice Tax Credit application opens at 9 a.m. on OkTAP. The 60-day priority period starts the same morning. |
| Mid-May 2027 | The 60-day priority period ends. After it, remaining applications are processed in the order received while money remains under the cap. |
| Jun 15, 2027 | The 2027-28 Parental Choice Tax Credit application closes at 11:59 p.m. The OTC says it will accept no late submissions. |
The December 31 date applies only to families already approved for 2026-27 who need to change schools or adjust tuition.
What documents will the 2027-28 application ask for?
You will need an Enrollment Verification Number from the school for each child, your personal and student information, and federal adjusted gross income from the second preceding tax year, which for 2027-28 is your 2025 return.
If you receive SNAP, TANF or SoonerCare/SoonerSelect, the application asks for the case number or member ID and confirmation of benefits for the parent filling it out. A grandparent or other non-parent applicant needs the parental consent form, and some applicants are asked for an IRS 1040. Each child needs a separate application. Our application checklist walks through each item.
Priority vs first-come: which group is your family in?
Your family is in the priority group if your household AGI is $150,000 or less and you apply within the first 60 calendar days, and families who received the credit the year before come next; everyone else is processed in the order received after that.
The priority rule is not a lottery and it is not an income limit. A family at $300,000 is still eligible for the $5,000 tier, but its application waits until the priority period ends, and the cap could be reached first. In 2026, with the window opening March 16, the Tax Commission said non-priority approvals would begin May 16. Expect a similar mid-May handoff in 2027.
What changed in 2026 that affects next year?
Three things: the Legislature raised the annual cap from $250 million to $275 million starting in fiscal year 2027, the rules now fix the window at March 15 to June 15 each year, and the full credit is paid in one check by August 30 of the school year.
Separately, HB 3704 wrote Oklahoma's participation in the federal scholarship tax credit into state law after Governor Stitt opted in by executive order. From January 1, 2027, donors can receive a federal credit of up to $1,700 for cash gifts to organizations on Oklahoma's list, which should mean more scholarship money for families at or below 300% of area median income. See the federal credit page for details.
What can you do this fall if you missed the 2026-27 window?
You can still pursue LNH for an eligible child, apply to a tax-credit scholarship organization, ask the school about its own aid, and, if you homeschool, keep receipts for the $1,000 homeschool credit on your 2026 return.
Families with younger children can also check the OKDHS child care subsidy, which changes its entry income limit to 55% of state median income on February 1, 2027 (see the child care page). Then, in March, be ready on day one.
Frequently asked questions
What dates should OKC families put on the calendar before March 15, 2027?
Four dates come before the window opens: LNH applications for the current year (OSDE lists December 1), the SGO registration deadline (December 15), the start of the federal scholarship tax credit (January 1) and the OKDHS child care income change (February 1).
What documents will the 2027-28 application ask for?
You will need an Enrollment Verification Number from the school for each child, your personal and student information, and federal adjusted gross income from the second preceding tax year, which for 2027-28 is your 2025 return.
Priority vs first-come: which group is your family in?
Your family is in the priority group if your household AGI is $150,000 or less and you apply within the first 60 calendar days, and families who received the credit the year before come next; everyone else is processed in the order received after that.
What changed in 2026 that affects next year?
Three things: the Legislature raised the annual cap from $250 million to $275 million starting in fiscal year 2027, the rules now fix the window at March 15 to June 15 each year, and the full credit is paid in one check by August 30 of the school year.
What can you do this fall if you missed the 2026-27 window?
You can still pursue LNH for an eligible child, apply to a tax-credit scholarship organization, ask the school about its own aid, and, if you homeschool, keep receipts for the $1,000 homeschool credit on your 2026 return.
Related questions
- How does the credit move from application to check?
- What do I need for the 2027-28 application?
- Is Oklahoma part of the federal scholarship tax credit?
- How much is the credit for my income?
Sources
- Oklahoma Tax Commission: Parental Choice Tax Credit taxpayer resources
- Oklahoma Tax Commission: Parental Choice Tax Credit rules, OAC 710:50
- Oklahoma House: Parental Choice Tax Credit increase becomes law (HB 3705), May 6, 2026
- Oklahoma House: Federal Scholarship Tax Credit becomes law (HB 3704), Apr. 30, 2026
- Oklahoma Human Services: child care subsidy eligibility update, Sept. 25, 2026
- Oklahoma Tax Commission: Scholarship Granting Organizations